2006 (6) TMI 16

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....29-9-2005 and 4/2005 (H-IV) S. Tax, dated 31-5-2005, passed by the Commissioner of Customs & Central Excise (Appeals-II), Hyderabad. As the issue is common in both the appeals, therefore they are taken up together for the disposal as per law. 2. The appellants are engaged in providing service as a Clearing and Forwarding agent to their clients M/s. Ultra Tech Cemco Ltd. (formerly L & T Ltd.) wh....

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....s of C & F agents. A copy of the order is produced. The learned Counsel submits that the issue on this point is covered in their favour. The issue pertaining to loading and unloading charges is concerned; the learned Counsel submits that this activity was brought under separate heading "Cargo Handling Services" with effect from 16-8-2002 by Finance Act, 2002. Therefore in view of this, the acti....

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....vt Ltd. v. CCE [1998 (29) RLT 323] (ii) Rajasthan Cylinders & Containers v. CCE [2004 (163) E.L.T. 96 (T) = 1998 (29) RLT 423] (iii) Bihar Foundry & Engg. Works v. CCE [1999 (107) E.L.T 779] 4. Heard the learned SDR who relied on the findings rendered in the impugned order. 5. On a careful consideration of the submissions made by both the sides, we notice that the issue pertaining to C....